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When Worlds Collide: How Tangible Tax Burdens Attach to Digital Commerce across the Globe (Part 1)
The world is at a crossroads. The early 1990’s saw the internet opening to the general public, followed shortly thereafter by online sales platforms (Book Stacks Unlimited—1992, Amazon.com—1994, and eBay—1995), and social media platforms in the 2000’...
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Today in Tax: Spin-offs, Tax Elections, and Subpart F
Taxpayers Not Allowed to Revoke Tax Elections Based on Later Change in Regulation Regulations frequently change as Congress adopts new policies and the IRS issues new or revised regulations implementing those policy changes. Tax elections based on e...
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The Turbulent History of Cannabis Regulatory Enforcement in Washington State
Members of Miller Nash’s cannabis team have been published in the Cornell Journal of Law and Public Policy. The Turbulent History of Cannabis Regulatory Enforcement in Washington State is the first scholarly article of its kind to chronicle the regul...
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Burr Takes Aim . . . This Time at Non-Taxable Scholarships
On September 29, 2021 Senator Richard Burr (R-NC) introduced legislation that would cause student-athletes to pay federal income tax on athletic scholarships if those student-athletes earn more than $20,000 in receipts from monetizing their name, ima...
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NLRB General Counsel Declares That College Athletes Are Employees
On September 29, 2021, General Counsel Jennifer Abruzzo (the “GC”) for the National Labor Relations Board (NLRB) issued General Counsel Memorandum 21-08 (“GC Memo”) announcing that scholarship athletes at private universities playing football in the...
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Cooking with Ghosts
Aug 03, 2021
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This article was originally published on the Oregon Restaurant & Lodging Association Blog. Key Considerations for Virtual Restaurant Brand Deals Though not an entirely new concept, pandemic-related shutdowns have hastened the growth of ghost kitche...
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